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Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: Standards in public office obligations are relevant. Those of us who are elected to the House are in fear of the standards in public office obligations and are aware of being in compliance with that office. I would have thought every public servant and garda was acutely aware of the responsibility. There are many failings. How seriously was the requirement to be in compliance with the...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: Is this part of Garda training now?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: I would like to return the date in July 2015 when the Commissioner became aware of all of this. I know from the Comptroller and Auditor General's statement on Vote 20 that it does not appear to have been notified to the Comptroller and Auditor General until 31 May 2016. Why is that?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: Would it not have been prudent to immediately inform the Comptroller and Auditor General?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: That is very unsatisfactory. When anything like that arises there should be an immediate process of notification, because that is where the oversight is. On page 11 of the report we are told that accumulated funds made by the college restaurant and shop were transferred to Sportsfield Company Limited or invested in various investment accounts. It seems to have been quite a generator of...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: It is an interim report and it is quite obvious that we are going to have to see a lot more than this interim report. It is prompting questions rather than answering many of the obvious questions. Are the accounts related to the boat club subjected to internal audit?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: Some €100,000 is transferred into a company that is separate from An Garda Síochána from funds that come into the restaurant - because of surpluses made in the restaurant - from public funds. Is that right?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: That was not picked up?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: It was not picked up earlier.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: That is a separate issue entirely. This money was allocated to cover the cost of the restaurant and facilities for members that were training in the college and it was capable of making a surplus. That surplus went into the restaurant account and from there into the Sportsfield Company, and from the Sportsfield Company to the boat club. The boat club happened to include the person who...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: They were a law unto themselves as to how much of this was handled. It is put down to inexperience and lack of training but somebody had to be supervising it. Is there any suspicion that contracts could have been used as favours? Is there any follow-up on aspects like that following this initial interim report?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: On page 19 the report states:It is noted however that the then Head of Legal Affairs on 11th September 2009 in a letter to the then Chief Administrative Officer advises on the Garda College Sportsfield Company Ltd that the separate identity in law can be assumed. No such legal identity exists for the Garda College Restaurant or the Garda College Shop which were never incorporated. They were...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: What is the timeline for the completion of the report?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: They will be done in parallel. Page 23 relates to the bar accounts. The second last paragraph states:At a meeting with the accountant, he indicated that he had done some of the preliminary work on these accounts but he would be reluctant to give an audit opinion on the accounts from 2010 onwards...As this work is awaiting completion, the accounts or records of the college bar were not...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: The credit union seems to have gifted the restaurant a considerable amount during the moratorium to keep the restaurant going. There are four sums of €100,000 each on different dates. The Central Bank has a regulatory role in respect of credit unions. Is the bank engaged with St. Raphael's Garda credit union? Has it examined any of this?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: But it is referred to in this report.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: It is money that went to the restaurant, which comes under An Garda Síochána. The miraculous keeping of the restaurant open would have been made possible by these transfers. I am sure they had to show up somewhere because there was a receipt there that there has to be an explanation for.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: With regard to the EU funds, the report shows some double counting and money had to be repaid. Has that been fully repaid? Is that an issue outside Templemore? Is that the only body in receipt of EU funding under the Garda?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: Is there any suspicion of double counting elsewhere in respect of European funds?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore
(4 May 2017)

Catherine Murphy: With regard to the sportsfield account, we are told that the holding of directorships is prohibited for land. Has that been fully resolved or are there conveyancing issues? How is it being worked out?

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